VAI
VAB — the volume (in tons) of high-octane (by research method 92 and higher) automotive gasoline, the production for circulation and circulation of which is permitted on the territory of the Russian Federation, respectively, produced from oil raw materials transferred by the taxpayer for consignment processing outside the territory of the Russian Federation, for which excise tax was paid by him and which were sold in the tax period on the territory of the Russian Federation1.
Tax Code of the Russian Federation, ed. as of 2026-07-04, art. 200, para. 27.4 // RSZ RF. 2000. No. 32. Art. 3340. ↩